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IMPLEMENTASI SISTEM SELF ASSESSMENT PADA PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KABUPATEN BOYOLALI Kartika Cahyaningtyas; Nafi’uddin Fauzi Mahfudh; Muh. Isra Bil Ali
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16815

Abstract

This study aims to determine the authority of the Land Deed Official (PPAT) in Boyolali Regency, Implementation of the self-assessment system based on Regional Regulations Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees in conjunction with Regional Regulation Number 12 of 2020 concerning Amendments to the Regulations on Land and Building Acquisition Fees. This type of research is empirical legal research, taking the research location in Boyolali Regency. The research sample was 6 Land Deed Officials (PPAT)/Notaries and 6 Temporary Land Deed Officials (PPATS)/Sub-district Heads. Data collection was carried out through field studies and literature studies to obtain primary and secondary data. Data analysis used interactive analysis methods. The results of this study can be presented that the role of the Land Deed Official (PPAT)/Notary in determining the Land and Building Acquisition Fee (BPHTB) tax is not in accordance with their duties. This is because there is still authority from the Land Deed Official (PPAT)/Notary that is not in accordance with its portion. In addition, there must also be coordination with the Regional Finance Agency (BKD) of Boyolali Regency and the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency of Boyolali Regency to provide guidance to Land Deed Making Officials (PPAT)/Notaries and Temporary Land Deed Making Officials (PPATS)/Sub-district Heads and the surrounding community. The self-assessment system which is used as the basis for data obtained from Regional Regulation Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees in conjunction with Regional Regulation Number 12 of 2020 concerning Amendments to the Regulation on Land and Building Acquisition Fees is still not in accordance with these regulations. Keywords: Tax, Self-assessment system, Land and Building Acquisition Fee (BPHTB)
Pemberian Layanan Konsultasi Hukum Gratis Untuk Masyarakat Pada Car Free Day (CFD) di Kabupaten Sukoharjo Kartika Cahyaningtyas; Eko Ari Wibowo; Nafi’uddin Fauzi Mahfudh; Muh. Isra Bil Ali
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16778

Abstract

Kegiatan ini bertujuan untuk melaksanakan salah satu Tri Dharma Perguruan Tinggi dalam bentuk pengabdian kepada masyarakat. Harapan yang ingin dicapai adalah masyarakat memahami ilmu yang berkaitan dengan bidang hukum, khususnya bagi masyarakat yang datang ke stan dengan permasalahan hukum dan dapat menemukan solusi yang tepat. Dasar hukum mengenai pemberian bantuan hukum, khususnya dalam bentuk konsultasi hukum, tertuang dalam Pasal 9 huruf c Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum. Metode yang digunakan adalah advokasi yang meliputi: mengetahui adanya masalah, berminat untuk ikut serta dalam penyelesaian masalah, peduli terhadap penyelesaian masalah, & sepakat untuk menyelesaikan masalah. Dampak dari kegiatan ini adalah masyarakat yang datang ke stan mendapatkan solusi yang tepat untuk menyelesaikan permasalahan hukum. Hal ini penting karena jika tidak mendapatkan solusi yang baik, maka risiko yang akan ditimbulkan akan semakin buruk. Misalnya saja bisa jadi mengeluarkan biaya yang cukup besar untuk tindakan yang tidak seharusnya dilakukan. Kata Kunci: Layanan, Bantuan Hukum, Konsultasi Hukum, Solusi   Abstract The aim of this activity is to implement one of the Tri Dharmas of Higher Education in the form of community service. The hope to be achieved is that the public understands knowledge related to the legal field, especially for people who visit the stand with legal problems and can find the right solution. The legal basis regarding the provision of legal assistance, especially in the form of legal consultations, is contained in Article 9 letter c of Law Number 16 of 2011 concerning Legal Aid. The method used is advocacy which includes: knowing there is a problem, being interested in taking part in solving the problem, caring about solving the problem, & agreeing to solve the problem. The impact of this activity is that people who visit the stand get the right solution to resolve legal problems. This is important because if you don't get a good solution, the risks will be worse. For example, it could be spending quite a lot of money on actions that shouldn't be done.